Identify the conditions where under audit firms can most effectively leverage on Multiple Team Memberships (specific to the firms’ business model) and team members to most effectively cope with the demands of fluid team membership in securing both high quality audits, a motivated workforce, and appropriate team culture.

Understanding the drivers of potential talent loss across experience years and its consequences in terms of audit quality – in order for the firms to be better able to retain talent over the years (and thus better capitalize on their investment in learning and development).